✍ The amount paid and (or) overpaid of taxes, payments to the budget ( except for taxes not subject to offsetting and payments to the budget) and pen alties shall be offset by the tax authority in national currency: 🔸 without the taxpayer's tax application; жүргізеді on the basis of the taxpayer's tax application. Есепке offset of overpaid amounts of taxes, payments and penalties to the budget without a tax application of the taxpayer in the following sequence: төлеу payment of accrued, recorded amounts of taxes and payments to the budget, in which the overpaid amount was formed and the deadline for payment began; артық overpaid amount generated tax, by type of payment to the budget; өтеу repayment of debts on taxes, other types of payments to the budget; өтеу repayment of penalties for taxes, payments to the budget in the sequence provided for in subitem 2) of this item; өтеу in accordance with the sequence provided for in subitem 2) of this paragraph, the penalty for taxes and payments to the budget shall be reimbursed.
